{"id":433,"date":"2024-12-06T10:00:56","date_gmt":"2024-12-06T01:00:56","guid":{"rendered":"https:\/\/www.ht-tax.or.jp\/navi\/cms\/?p=433"},"modified":"2025-09-19T16:59:56","modified_gmt":"2025-09-19T07:59:56","slug":"special-collection-resident-tax","status":"publish","type":"post","link":"https:\/\/www.ht-tax.or.jp\/navi\/special-collection-resident-tax","title":{"rendered":"\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce:\u57fa\u672c\u3068\u624b\u7d9a\u304d\u5b8c\u5168\u30ac\u30a4\u30c9\uff01\u4ed5\u7d44\u307f\u3084\u7d0d\u4ed8\u671f\u9650\u3092\u89e3\u8aac"},"content":{"rendered":"

\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u306b\u306f\u3001\u7279\u5225\u5fb4\u53ce<\/strong>\u3068\u666e\u901a\u5fb4\u53ce\u306e\u4e8c\u7a2e\u985e\u306e\u65b9\u6cd5\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u307b\u3068\u3093\u3069\u306e\u4f1a\u793e\u52e4\u3081\u306e\u65b9\u306f\u3001\u7279\u5225\u5fb4\u53ce\u306e\u5f62\u5f0f\u3067\u7d0d\u4ed8\u3057\u307e\u3059\u3002
\n<\/span>\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u3068\u306f\u3001\u4e8b\u696d\u4e3b\u304c\u5f93\u696d\u54e1\u306b\u4ee3\u308f\u3063\u3066\u4f4f\u6c11\u7a0e\u3092\u6bce\u6708\u7d66\u6599\u304b\u3089\u5929\u5f15\u304d\u3057\u3001\u81ea\u6cbb\u4f53\u3078\u7d0d\u3081\u308b\u4ed5\u7d44\u307f\u3067\u3059\u3002\u3057\u304b\u3057\u3001\u624b\u7d9a\u304d\u306e\u8a73\u7d30\u3084\u7d0d\u4ed8\u671f\u9650\u3001\u666e\u901a\u5fb4\u53ce\u3068\u306e\u9055\u3044\u306a\u3069\u3001\u7406\u89e3\u3057\u306b\u304f\u3044\u90e8\u5206\u3082\u591a\u3044\u305f\u3081\u3001\u9069\u5207\u306b\u5bfe\u5fdc\u3067\u304d\u308b\u304b\u4e0d\u5b89\u3092\u62b1\u3048\u3066\u3044\u308b\u65b9\u3082\u5c11\u306a\u304f\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u3053\u306e\u8a18\u4e8b\u3067\u306f\u3001\u7279\u5225\u5fb4\u53ce<\/strong>\u306e\u57fa\u672c\u7684\u306a\u4ed5\u7d44\u307f\u304b\u3089\u3001\u624b\u7d9a\u304d\u3084\u652f\u6255\u3044\u306e\u6d41\u308c\u3001\u3088\u304f\u3042\u308b\u8cea\u554f\u307e\u3067\u5206\u304b\u308a\u3084\u3059\u304f\u89e3\u8aac\u3057\u307e\u3059\u3002<\/span>\u7279\u5225\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u7591\u554f\u3092\u89e3\u6d88\u3057\u3001\u30b9\u30e0\u30fc\u30ba\u306b\u624b\u7d9a\u304d\u3092\u9032\u3081\u308b\u305f\u3081\u306e\u77e5\u8b58\u3092\u8eab\u306b\u3064\u3051\u307e\u3057\u3087\u3046\u3002<\/p>\n

1.\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306e\uff12\u7a2e\u985e\u304c\u3042\u308b<\/h2>\n

\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001\u300c\u7279\u5225\u5fb4\u53ce\u300d\u3068\u300c\u666e\u901a\u5fb4\u53ce\u300d\u306e\uff12\u7a2e\u985e\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u308c\u305e\u308c\u306e\u4e3b\u306a\u9055\u3044\u306f\u3001\u4f4f\u6c11\u7a0e\u3092\u3069\u306e\u3088\u3046\u306b\u7d0d\u3081\u308b\u304b\u3001\u3068\u3044\u3046\u70b9\u306b\u3042\u308a\u307e\u3059\u3002\u4e0b\u8a18\u306e\u8868\u3067\u4e21\u8005\u306e\u7279\u5fb4\u3092\u6bd4\u8f03\u3059\u308b\u3068\u3001\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n\n\n\n\n\n\n\n\n\n
\u9805\u76ee<\/span><\/strong><\/td>\n\u7279\u5225\u5fb4\u53ce<\/span><\/strong><\/td>\n\u666e\u901a\u5fb4\u53ce<\/span><\/strong><\/td>\n<\/tr>\n
\u7d0d\u4ed8\u65b9\u6cd5<\/strong><\/td>\n\u4f1a\u793e<\/span>\u304c\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8<\/strong><\/td>\n\u7d0d\u7a0e\u8005\u304c\u81ea\u5206\u3067\u7d0d\u4ed8<\/strong><\/td>\n<\/tr>\n
\u5bfe\u8c61\u8005<\/strong><\/td>\n\u539f\u5247\u3059\u3079\u3066\u306e\u7d66\u4e0e\u6240\u5f97\u8005<\/strong><\/td>\n\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u7279\u5b9a\u306e\u6761\u4ef6\u306b\u5f53\u3066\u306f\u307e\u308b\u7d66\u4e0e\u6240\u5f97\u8005<\/strong><\/td>\n<\/tr>\n
\u7d0d\u4ed8\u983b\u5ea6<\/strong><\/td>\n\u6bce\u6708<\/strong><\/td>\n\u539f\u5247\u5e74\uff14\u56de<\/strong><\/td>\n<\/tr>\n
\u624b\u7d9a\u304d\u306e\u624b\u9593<\/strong><\/td>\n\u4f1a\u793e<\/span>\u304c\u8ca0\u62c5<\/strong><\/td>\n\u81ea\u5df1\u7ba1\u7406\u304c\u5fc5\u8981<\/strong><\/td>\n<\/tr>\n
\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n1<\/span>\u56de\u3042\u305f\u308a\u306e\u7a0e\u8ca0\u62c5\u304c\u5c11\u306a\u3044<\/strong><\/td>\n\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u306f\u30af\u30ec\u30b8\u30c3\u30c8\u6255\u3044\u306a\u3069\u304c\u53ef\u80fd<\/strong><\/td>\n<\/tr>\n
\u30c7\u30e1\u30ea\u30c3\u30c8<\/strong><\/td>\n\u4f1a\u793e\u306e\u4e8b\u52d9\u8ca0\u62c5\u304c\u5897\u52a0\u3059\u308b<\/strong><\/td>\n\u7d0d\u4ed8\u671f\u9650\u3092\u904e\u304e\u308b\u3068\u4f4f\u6c11\u7a0e\u6ede\u7d0d\u3068\u306a\u308a\u7763\u4fc3\u304c\u884c\u308f\u308c\u308b<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

1-1.\u7279\u5225\u5fb4\u53ce\u3068\u306f<\/h3>\n

\u7279\u5225\u5fb4\u53ce\u3068\u306f\u3001\u4e8b\u696d\u6240\uff08\u96c7\u7528\u4e3b\u3001\u4f1a\u793e\uff09\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u3001\u305d\u306e\u7a0e\u984d\u3092\u5e02\u533a\u753a\u6751\u306b\u76f4\u63a5\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span>\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u5168\u54e1\u7279\u5225\u5fb4\u53ce<\/strong>\u304c\u7fa9\u52d9\u4ed8\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u3002\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u7d0d\u7a0e\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046\u5fc5\u8981\u304c\u306a\u3044\u305f\u3081\u3001\u5f93\u696d\u54e1\u306e\u7acb\u5834\u3068\u3057\u3066\u306f\u624b\u9593\u304c\u5c11\u306a\u3044\u3053\u3068\u304c\u7279\u5fb4\u3067\u3059\u3002<\/p>\n

1-2.\u666e\u901a\u5fb4\u53ce\u3068\u306f<\/h3>\n

\u666e\u901a\u5fb4\u53ce\u306f\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u5e02\u533a\u753a\u6751\u304b\u3089\u9001\u3089\u308c\u3066\u304f\u308b\u7d0d\u7a0e\u901a\u77e5\u66f8\u306b\u57fa\u3065\u3044\u3066\u30016\u6708\u30018\u6708\u300110\u6708\u30011\u6708\u306e\u5e744\u56de\u306b\u5206\u3051\u3066\u4f4f\u6c11\u7a0e\u3092\u81ea\u3089\u7d0d\u4ed8\u3059\u308b\u65b9\u6cd5\u3067\u3059\u3002<\/span>\u4e3b\u306b\u7d66\u4e0e\u6240\u5f97\u8005\u4ee5\u5916\u306e\u3001\u500b\u4eba\u4e8b\u696d\u4e3b\u3084\u9000\u8077\u3057\u3066\u6b21\u306e\u5c31\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u65b9\u3001\u8ee2\u8077\u5148\u306f\u6c7a\u307e\u3063\u3066\u3044\u308b\u304c\u7533\u8acb\u624b\u7d9a\u304d\u4e2d\u306e\u65b9\u3001\u7279\u5225\u306a\u4e8b\u60c5\u306b\u3088\u308a\u7279\u5225\u5fb4\u53ce\u304b\u3089\u666e\u901a\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u304c\u8a8d\u3081\u3089\u308c\u305f\u65b9\u304c\u5bfe\u8c61<\/strong>\u3067\u3059\u3002<\/p>\n

2.\u7279\u5225\u5fb4\u53ce\u306e\u30e1\u30ea\u30c3\u30c8\u3068\u30c7\u30e1\u30ea\u30c3\u30c8<\/h2>\n

\u7279\u5225\u5fb4\u53ce\u3068\u666e\u901a\u5fb4\u53ce\u306b\u306f\u30011\u7ae0<\/span>\u3067\u8ff0\u3079\u305f\u3088\u3046\u306a\u9055\u3044\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u4ed8\u65b9\u6cd5\u306f\u50cd\u304d\u65b9\u306b\u3088\u3063\u3066\u6c7a\u307e\u308b\u305f\u3081\u3001\u3069\u3061\u3089\u306e\u65b9\u6cd5\u3067\u7d0d\u4ed8\u3059\u308b\u304b\u3092\u9078\u629e\u3059\u308b\u3053\u3068\u306f\u3067\u304d\u307e\u305b\u3093\u304c\u3001\u3053\u3053\u3067\u306f\u7279\u5225\u5fb4\u53ce\u306b\u3088\u3063\u3066\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3057\u3066\u3044\u308b\u306e\u304b\u3001\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306a\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u306e\u304b\u3092\u3054\u8aac\u660e\u3057\u307e\u3059\u3002<\/p>\n

2-1.\u7279\u5225\u5fb4\u53ce\u306e\u30e1\u30ea\u30c3\u30c8<\/h3>\n
\n

\u30fb\u624b\u7d9a\u304d\u304c\u7c21\u5358\u3067\u3042\u308b\u30fb\u30fb\u30fb\u5f93\u696d\u54e1\u81ea\u8eab\u304c\u7a0e\u91d1\u3092\u7d0d\u3081\u308b\u624b\u9593\u304c\u7701\u3051\u307e\u3059\u3002<\/p>\n

\u30fb\u81ea\u52d5\u7684\u306b\u7d0d\u4ed8\u3055\u308c\u308b\u30fb\u30fb\u30fb\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3055\u308c\u308b\u305f\u3081\u3001\u7d0d\u3081\u5fd8\u308c\u306e\u30ea\u30b9\u30af\u304c\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

\u30fb\u5b89\u5b9a\u3057\u305f\u53ce\u5165\u7ba1\u7406\u304c\u3067\u304d\u308b\u30fb\u30fb\u30fb\u7d0d\u7a0e\u984d\u304c\u6bce\u6708\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u304b\u308c\u308b\u305f\u3081\u3001\u53ce\u5165\u306e\u8a08\u753b\u304c\u7acb\u3066\u3084\u3059\u3044\u3067\u3059\u3002<\/p>\n<\/div>\n

2-2.\u7279\u5225\u5fb4\u53ce\u306e\u30c7\u30e1\u30ea\u30c3\u30c8<\/h3>\n
\n

\u30fb\u4f1a\u793e\u5074\u306e\u8ca0\u62c5\u304c\u3042\u308b\u30fb\u30fb\u30fb\u4e8b\u696d\u6240(\u4f1a\u793e)\u304c\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3046\u305f\u3081\u3001\u5f93\u696d\u54e1\u6570\u304c\u591a\u3044\u5834\u5408\u306f\u624b\u9593\u304c\u5897\u3048\u307e\u3059\u3002<\/p>\n

\u30fb\u6bce\u6708\u306e\u73fe\u91d1\u6d41\u51fa\u304c\u3042\u308b\u30fb\u30fb\u30fb\u7d66\u4e0e\u304b\u3089\u306e\u5929\u5f15\u304d\u304c\u6bce\u6708\u884c\u308f\u308c\u308b\u305f\u3081\u3001\u5f93\u696d\u54e1\u306b\u3068\u3063\u3066\u306f\u6bce\u6708\u5c11\u3057\u305a\u3064\u7a0e\u91d1\u3067\u5f15\u304b\u308c\u3066\u3044\u308b\u3068\u3044\u3046\u611f\u899a\u304c\u7d9a\u304d\u307e\u3059\u3002<\/p>\n

\u30fb\u7d0d\u7a0e\u8005\uff08\u5f93\u696d\u54e1\uff09\u5074\u306e\u30c7\u30e1\u30ea\u30c3\u30c8\u3068\u3057\u3066\u4f1a\u793e\u306b\u526f\u53ce\u5165\u304c\u3070\u308c\u308b\u3053\u3068\u304c\u3042\u308b\u30fb\u30fb\u30fb\u672c\u696d\u306e\u52e4\u52d9\u5148\u3067\u3042\u308b\u4f1a\u793e\u304c\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b\u969b\u306b\u306f\u3001\u81ea\u6cbb\u4f53\u304b\u3089\u300e\u7d66\u4e0e\u6240\u5f97\u7b49\u306b\u4fc2\u308b\u5e02\u6c11\u7a0e\u30fb\u770c\u6c11\u7a0e \u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u300f\u304c\u5c4a\u304d\u307e\u3059\u3002\u526f\u53ce\u5165\u3092\u5f97\u3066\u3044\u308b\u65b9\u306f\u3001\u901a\u77e5\u66f8\u306e\u300e\u4e3b\u305f\u308b\u7d66\u4e0e\u4ee5\u5916\u306e\u5408\u7b97\u6240\u5f97\u533a\u5206\u300f\u306e\u6b04\u306b\u3001\u526f\u53ce\u5165\u306b\u8a72\u5f53\u3059\u308b\u6240\u5f97\u3068\u5408\u8a08\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u305f\u3081\u3001\u4f1a\u793e\u306b\u305d\u306e\u5b58\u5728\u3092\u96a0\u3057\u3066\u3044\u308b\u65b9\u306b\u3068\u3063\u3066\u306f\u30c7\u30e1\u30ea\u30c3\u30c8\u304c\u751f\u3058\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n<\/div>\n

3.\u7279\u5225\u5fb4\u53ce\u306e\u7d0d\u4ed8\u307e\u3067\u306e\u6d41\u308c<\/h2>\n

\u7279\u5225\u5fb4\u53ce<\/strong>\u306f\u3001\u5f93\u696d\u54e1\u304c\u7d0d\u7a0e\u8005\u3068\u306a\u3063\u3066\u306f\u3044\u307e\u3059\u304c\u3001\u4f1a\u793e\u304c\u4ee3\u308f\u308a\u306b\u7a0e\u984d\u3092\u8a08\u7b97\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u4ed5\u7d44\u307f\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002\u4ee5\u4e0b\u306b\u7d0d\u4ed8\u307e\u3067\u306e\u624b\u7d9a\u304d<\/strong>\u3092\u3054\u7d39\u4ecb\u3057\u307e\u3059\u3002<\/p>\n

\n

\u24601\u670831\u65e5\u307e\u3067\u306b\u524d\u5e74\u5ea6\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b
\n\u2461\u5e02\u533a\u753a\u6751\u304b\u3089\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u304c\u5c4a\u304f
\n\u24626\u6708\u301c\u7fcc\u5e745\u6708\u307e\u3067\u6bce\u6708\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u63a7\u9664\u3059\u308b
\n\u2463\u7fcc\u670810\u65e5\u307e\u3067\u306b\u4f4f\u6c11\u7a0e\u3092\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3059\u308b<\/p>\n<\/div>\n

\u7d0d\u4ed8\u72b6\u6cc1\u3092\u5e38\u306b\u628a\u63e1\u3057\u3001\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u6f0f\u308c\u3084\u9045\u5ef6\u304c\u306a\u3044\u3088\u3046\u306b\u7ba1\u7406\u3059\u308b\u3053\u3068\u304c\u3001\u4e8b\u696d\u6240\u306b\u306f\u6c42\u3081\u3089\u308c\u307e\u3059\u3002\u7279\u306b\u3001\u8907\u6570\u306e\u5f93\u696d\u54e1\u3092\u62b1\u3048\u308b\u4e8b\u696d\u6240\u3067\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u63a7\u9664\u3068\u7d0d\u4ed8\u3092\u9069\u5207\u306b\u7ba1\u7406\u3059\u308b\u305f\u3081\u306e\u30b7\u30b9\u30c6\u30e0\u3084\u4f53\u5236\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

3-1.1\u670831\u65e5\u307e\u3067\u306b\u524d\u5e74\u5ea6\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b<\/h3>\n

\u4e8b\u696d\u6240\u306f\u30011\u670831\u65e5\u307e\u3067\u306b\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002<\/span>\u3053\u306e\u5831\u544a\u66f8\u306b\u306f\u3001\u5f93\u696d\u54e1\u3054\u3068\u306e\u5e74\u9593\u7dcf\u6240\u5f97\u984d\u3084\u7d66\u4e0e\u306e\u652f\u6255\u3044\u72b6\u6cc1\u304c\u8a73\u7d30\u306b\u8a18\u8f09\u3055\u308c\u3066\u304a\u308a\u3001\u4f4f\u6c11\u7a0e\u306e\u8a08\u7b97\u306b\u5fc5\u8981\u306a\u60c5\u5831\u304c\u542b\u307e\u308c\u3066\u3044\u307e\u3059\u3002\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u306e\u63d0\u51fa\u3092\u6020\u308b\u3068\u7a0e\u984d\u306e\u6c7a\u5b9a\u304c\u9045\u308c\u3066\u3057\u307e\u3046\u305f\u3081\u3001\u5fc5\u305a\u671f\u9650\u5185\u306b<\/strong>\u6b63\u78ba\u306a\u60c5\u5831\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u91cd\u8981\u3067\u3059\u3002
\n\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u3001\u4f4f\u6c11\u7a0e\u306e\u7a0e\u984d<\/strong>\u304c\u6c7a\u5b9a\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u63d0\u51fa\u65b9\u6cd5\u3068\u3057\u3066\u306f\u3001\u7d19\u30d9\u30fc\u30b9\u3067\u306e\u63d0\u51fa\u306b\u52a0\u3048\u3001\u8fd1\u5e74\u3067\u306f\u96fb\u5b50\u7533\u544a\uff08eLTAX\uff09\u3082\u63a8\u5968\u3055\u308c\u3066\u3044\u307e\u3059\u3002eLTAX\u3092\u5229\u7528\u3059\u308b\u3053\u3068\u3067\u3001\u66f8\u985e\u306e\u90f5\u9001\u8cbb\u3092\u524a\u6e1b\u3067\u304d\u3001\u304b\u3064\u3001\u4e8b\u52d9\u4f5c\u696d\u306e\u52b9\u7387\u5316\u304c\u56f3\u308c\u307e\u3059\u3002\u307e\u305f\u3001\u5e02\u533a\u753a\u6751\u306b\u3088\u3063\u3066\u306f\u30aa\u30f3\u30e9\u30a4\u30f3\u3067\u306e\u63d0\u51fa\u3092\u63a8\u5968\u3057\u3066\u3044\u308b\u5834\u5408\u3082\u3042\u308b\u305f\u3081\u3001\u6700\u65b0\u306e\u63d0\u51fa\u8981\u4ef6\u3092\u78ba\u8a8d\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002<\/p>\n

3-2.\u5e02\u533a\u753a\u6751\u304b\u3089\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u304c\u5c4a\u304f<\/h3>\n

\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u304c\u63d0\u51fa\u3055\u308c\u308b\u3068\u3001\u5e02\u533a\u753a\u6751\u306f\u305d\u306e\u60c5\u5831\u306b\u57fa\u3065\u304d\u3001\u5404\u5f93\u696d\u54e1\u306e\u5e74\u9593\u306e\u4f4f\u6c11\u7a0e\u984d\u3092\u7b97\u51fa\u3057\u307e\u3059\u3002<\/span>\u3053\u306e\u7a0e\u984d\u306f\u524d\u5e74\u306e\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u3001\u7279\u5225\u5fb4\u53ce\u3092\u5b9f\u65bd\u3059\u308b\u4e8b\u696d\u6240\u3078\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8<\/strong>\u300d\u3068\u3057\u3066\u30014\u6708\u304b\u30895\u6708\u306b\u304b\u3051\u3066\u9001\u4ed8\u3055\u308c\u307e\u3059\u3002<\/p>\n

\u3053\u306e\u901a\u77e5\u66f8\u306b\u306f\u3001\u5404\u5f93\u696d\u54e1\u304c6\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306b\u7d0d\u4ed8\u3059\u3079\u304d\u4f4f\u6c11\u7a0e\u984d<\/strong>\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u4e8b\u696d\u6240\u306f\u3053\u308c\u306b\u57fa\u3065\u3044\u3066\u3001\u4f4f\u6c11\u7a0e\u3092\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u63a7\u9664\u3092\u884c\u3046\u305f\u3081\u306e\u6e96\u5099\u3092\u9032\u3081\u307e\u3059\u3002<\/p>\n

\u306a\u304a\u3001\u3053\u306e\u901a\u77e5\u306b\u4e07\u304c\u4e00\u8aa4\u308a\u304c\u3042\u3063\u305f\u5834\u5408\u306f\u3001\u901f\u3084\u304b\u306b\u5e02\u533a\u753a\u6751\u306b\u9023\u7d61\u3057\u3001\u4fee\u6b63\u306e\u624b\u7d9a\u304d\u3092\u53d6\u308b\u3053\u3068\u304c\u6c42\u3081\u3089\u308c\u307e\u3059\u3002<\/p>\n

3-3.6\u6708\u301c\u7fcc\u5e745\u6708\u307e\u3067\u6bce\u6708\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u63a7\u9664\u3059\u308b<\/h3>\n

\u5e02\u533a\u753a\u6751\u304b\u3089\u901a\u77e5\u3055\u308c\u305f\u7a0e\u984d\u3092\u3082\u3068\u306b\u3001\u4e8b\u696d\u6240\u306f6\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306e12\u30f6\u6708\u9593\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u652f\u6255\u6642\u306b\u4f4f\u6c11\u7a0e\u3092\u63a7\u9664\u3057\u307e\u3059\u3002<\/span>\u3053\u306e\u63a7\u9664\u306f\u6240\u5f97\u7a0e\u3068\u306f\u7570\u306a\u308a\u3001\u524d\u5e74\u306e\u6240\u5f97\u306b\u57fa\u3065\u3044\u3066\u8a08\u7b97\u3055\u308c\u308b\u305f\u3081\u3001\u524d\u5e74\u306e\u53ce\u5165\u304c\u5c11\u306a\u304f\u306a\u3063\u305f\u3068\u3044\u3046\u5834\u5408\u3067\u3082\u3059\u3050\u306b\u306f\u6e1b\u984d\u3055\u308c\u305a\u3001\u6b21\u5e74\u5ea6\u306e6\u6708\u4ee5\u964d\u306b<\/strong>\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002
\n\u63a7\u9664\u3059\u308b\u91d1\u984d\u306f\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8<\/strong>\u300d\u306b\u57fa\u3065\u304d\u3001\u4e8b\u696d\u6240\u306f\u5f93\u696d\u54e1\u306b\u901a\u77e5\u3057\u3066\u304a\u304f\u306e\u304c\u4e00\u822c\u7684\u3067\u3059\u3002<\/p>\n

\u3082\u3057\u4e8b\u696d\u6240\u304c\u7279\u5225\u306a\u7406\u7531\u3067\u63a7\u9664\u3067\u304d\u306a\u3044\u3001\u3068\u3044\u3046\u3088\u3046\u306a\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u6240\u306f\u5e02\u533a\u753a\u6751\u306b\u78ba\u8a8d\u3057\u3066\u9069\u5207\u306a\u5bfe\u5fdc\u3092\u3068\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/p>\n

3-4.\u7fcc\u670810\u65e5\u307e\u3067\u306b\u4f4f\u6c11\u7a0e\u3092\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3059\u308b<\/h3>\n

\u4e8b\u696d\u6240\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u63a7\u9664\u3057\u305f\u4f4f\u6c11\u7a0e\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u7fcc\u670810\u65e5\u307e\u3067\u306b\u4e8b\u696d\u6240\u304c\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3059\u308b\u7fa9\u52d9\u304c\u3042\u308a\u307e\u3059\u3002<\/span>\u3053\u306e\u7d0d\u4ed8\u671f\u9650<\/strong>\u3092\u5b88\u3089\u306a\u3044\u3068\u3001\u4e8b\u696d\u6240\u306b\u306f\u30da\u30ca\u30eb\u30c6\u30a3<\/strong>\u304c\u767a\u751f\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u671f\u9650\u306f\u53b3\u5b88\u3057\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001\u5f93\u6765\u306e\u91d1\u878d\u6a5f\u95a2\u7a93\u53e3\u3067\u306e\u7d0d\u4ed8\u3084\u7d0d\u4ed8\u66f8\u3092\u7528\u3044\u305f\u90f5\u9001\u7d0d\u4ed8<\/strong>\u306e\u307b\u304b\u3001eLTAX\u3084\u30da\u30a4\u30b8\u30fc<\/strong>\u3068\u3044\u3063\u305f\u96fb\u5b50\u7d0d\u4ed8\u624b\u6bb5<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002eLTAX\u3067\u306f\u3001\u5168\u56fd\u306e\u5e02\u533a\u753a\u6751\u3078\u306e\u96fb\u5b50\u7533\u544a\u30fb\u7d0d\u4ed8\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u4e8b\u696d\u6240\u306e\u8ca0\u62c5\u3092\u8efd\u6e1b\u3057\u307e\u3059\u3002\u307e\u305f\u3001\u30da\u30a4\u30b8\u30fc\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3084ATM\u3092\u4f7f\u3063\u305f\u7c21\u4fbf\u306a\u7d0d\u4ed8\u65b9\u6cd5\u3067\u3001\u624b\u8efd\u306b\u5229\u7528\u3067\u304d\u308b\u70b9\u304c\u30e1\u30ea\u30c3\u30c8\u3067\u3059\u3002<\/p>\n

4.\u7279\u5225\u5fb4\u53ce\u306b\u3064\u3044\u3066\u3088\u304f\u3042\u308bQ&A<\/h2>\n

\u3053\u306e\u7ae0\u3067\u306f\u3001\u7279\u5225\u5fb4\u53ce\u306b\u95a2\u3059\u308b\u3088\u304f\u3042\u308b\u8cea\u554f\u3092\u307e\u3068\u3081\u307e\u3057\u305f\u3002\u305c\u3072\u4e00\u5ea6\u304a\u76ee\u901a\u3057\u304f\u3060\u3055\u3044\u3002<\/p>\n

4-1.\u7279\u5225\u5fb4\u53ce\u304b\u666e\u901a\u5fb4\u53ce\u304b\u3092\u9078\u3076\u3053\u3068\u306f\u3067\u304d\u307e\u3059\u304b\uff1f<\/h3>\n

\u539f\u5247\u3068\u3057\u3066\u3001\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u7279\u5225\u5fb4\u53ce\u306b\u3088\u308b\u7d0d\u4ed8\u304c\u7fa9\u52d9\u3067\u3059\u304c\u3001\u7279\u5b9a\u306e\u6761\u4ef6<\/strong>\u3092\u6e80\u305f\u3059\u5834\u5408\u306b\u9650\u308a\u666e\u901a\u5fb4\u53ce\u3092\u9078\u3076\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/span>\u4f1a\u793e\u3084\u5f93\u696d\u54e1\u306b\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u7279\u5b9a\u306e\u6761\u4ef6\u3092\u6e80\u305f\u3057\u3066\u3044\u308b\u3068\u3055\u308c\u307e\u3059\u3002<\/p>\n

\n

\u3010\u4f1a\u793e\u3011
\n<\/strong>\u30fb\u7dcf\u5f93\u696d\u54e1\u6570\u304c2\u540d\u4ee5\u4e0b\u3067\u3042\u308b\u5834\u5408
\n\u30fb\u5e38\u66422\u540d\u4ee5\u4e0b\u306e\u5bb6\u4e8b\u4f7f\u7528\u4eba\u306e\u307f\u306b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u5834\u5408<\/p>\n

\u3010\u5f93\u696d\u54e1\u3011
\n<\/strong>\u30fb\u4ed6\u306e\u4f1a\u793e\u3067\u7279\u5225\u5fb4\u53ce\u3092\u3057\u3066\u3044\u308b\u5834\u5408
\n\u30fb5\u670831\u65e5\u307e\u3067\u306b\u9000\u8077\u3059\u308b\u4e88\u5b9a\u304c\u3042\u308b\u5834\u5408
\n\u30fb\u7d66\u4e0e\u304c\u6bce\u6708\u652f\u6255\u308f\u308c\u3066\u3044\u306a\u3044\u5834\u5408
\n\u30fb\u7d66\u4e0e\u304c\u5c11\u306a\u3044\u305f\u3081\u7279\u5225\u5fb4\u53ce\u3067\u304d\u306a\u3044\u5834\u5408<\/p>\n<\/div>\n

\u3053\u306e\u3088\u3046\u306a\u4e8b\u60c5\u304c\u3042\u308b\u5834\u5408\u306f\u3001\u300c\u500b\u4eba\u4f4f\u6c11\u7a0e\u306e\u666e\u901a\u5fb4\u53ce\u306e\u5207\u66ff\u7406\u7531\u66f8\u300d\u3068\u300c\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u300d<\/strong>\u30921\u670831\u65e5<\/strong>\u307e\u3067\u306b\u5e02\u533a\u753a\u6751\u3078\u63d0\u51fa\u3057\u307e\u3059\u3002<\/p>\n

4-2.\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u6bce\u6708\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5dee\u3057\u5f15\u304d\u3057\u306a\u304f\u3066\u3082\u3088\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

\u5f93\u696d\u54e1\u304c\u5e38\u664210\u4eba\u672a\u6e80\u306e\u4e8b\u696d\u6240\u306a\u3069\u3001\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6\u306e\u8981\u4ef6\u306b\u3042\u305f\u308b\u4e8b\u696d\u6240\u3067\u306f\u3001\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u306e\u7d0d\u671f\u306e\u7279\u4f8b\u5236\u5ea6<\/strong>\u304c\u3042\u308a\u307e\u3059\u3002\u7d0d\u671f\u306e\u7279\u4f8b\u3092\u5229\u7528\u3059\u308c\u3070\u3001\u5e7412\u56de\u306e\u7d0d\u4ed8\u3092\u5e742\u56de\u306b\u307e\u3068\u3081\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059<\/strong>\u304c\u3001\u7d66\u4e0e\u304b\u3089\u306e\u5dee\u3057\u5f15\u304d\u81ea\u4f53\u306f\u5f15\u304d\u7d9a\u304d\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/strong><\/p>\n

\u7d0d\u671f\u306e\u7279\u4f8b\u3067\u306f\u3001\u5e7412\u56de\u30016\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u6bce\u6708\u4f4f\u6c11\u7a0e\u3092\u4f1a\u793e\u304c\u5fb4\u53ce\u3057\u305f\u5206\u3092\u300112\u6708\u3068\u7fcc\u5e746\u6708\u306e\u5e742\u56de\u3067\u7d0d\u3081\u308b\u3068\u3044\u3046\u5236\u5ea6\u3067\u3042\u308b\u305f\u3081\u3067\u3059\u3002<\/p>\n

4-3.\u904e\u53bb\u306b\u6240\u5f97\u306e\u306a\u3044\u65b0\u5165\u793e\u54e1\u306b\u3082\u7279\u5225\u5fb4\u53ce\u304c\u5fc5\u8981\u306a\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

\u4f4f\u6c11\u7a0e\u306e\u984d\u306f\u3001\u524d\u5e74\u306e1\u6708\uff5e12\u6708\u306e\u6240\u5f97\u3092\u3082\u3068\u306b\u6c7a\u5b9a\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u524d\u5e74\u306b\u6240\u5f97\u306e\u306a\u3044\u65b0\u5165\u793e\u54e1\u306e\u5834\u5408\u306f\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306f\u5165\u793e2\u5e74\u76ee\u304b\u3089\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u3057\u305f\u304c\u3063\u3066\u3001\u5165\u793e\u6642\u306b\u306f\u7279\u5225\u5fb4\u53ce\u306e\u624b\u7d9a\u304d\u306f\u5fc5\u8981\u3042\u308a\u307e\u305b\u3093\u3002<\/p>\n

4-4.\u5f93\u696d\u54e1\u306e\u9000\u8077\u30fb\u8ee2\u8077\u30fb\u4f11\u8077\u30fb\u6b7b\u4ea1\u306a\u3069\u306e\u7406\u7531\u3067\u3001\u7279\u5225\u5fb4\u53ce\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306f\u3069\u3046\u3057\u305f\u3089\u3088\u3044\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

\u5f93\u696d\u54e1\u306e\u9000\u8077\u30fb\u8ee2\u8077\u30fb\u4f11\u8077\u30fb\u6b7b\u4ea1\u306a\u3069\u306b\u3088\u3063\u3066\u3001\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u304c\u3067\u304d\u306a\u304f\u306a\u3063\u305f\u6642\u306f\u3001\u4e8b\u696d\u6240\u306f\u7fcc\u670810\u65e5\u307e\u3067\u306b\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8\u300d\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

\u9000\u8077\u6642\u306b\u5f93\u696d\u54e1\u306e\u8ee2\u8077\u5148\u304c\u6c7a\u307e\u3063\u3066\u3044\u306a\u3044\u5834\u5408\u306f\u3001\u5f93\u696d\u54e1\u306f\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u3092\u666e\u901a\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u308b\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u3002\u300c\u7d66\u4e0e\u6240\u5f97\u8005\u7570\u52d5\u5c4a\u51fa\u66f8<\/strong>\u300d\u306b\u3001\u666e\u901a\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u308b\u65e8\u3092\u8a18\u8f09\u3057\u3066\u63d0\u51fa\u3059\u308b\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

4-5.\uff12\u304b\u6240\u4ee5\u4e0a\u306e\u4e8b\u696d\u6240\u306b\u52e4\u52d9\u3057\u3066\u3044\u308b\u7d66\u4e0e\u6240\u5f97\u8005\u306f\u3069\u3061\u3089\u3067\u7279\u5225\u5fb4\u53ce\u3055\u308c\u307e\u3059\u304b\uff1f<\/h3>\n

\uff12\u304b\u6240\u4ee5\u4e0a\u306e\u7d66\u4e0e\u652f\u6255\u8005\u304b\u3089\u7d66\u4e0e\u306e\u652f\u6255\u3044\u3092\u53d7\u3051\u3066\u3044\u308b\u4eba\u306f\u3001\u539f\u5247\u3068\u3057\u3066\u305d\u306e\u3046\u3061\uff11\u304b\u6240\u306e\u4e3b\u305f\u308b\u7d66\u4e0e\u3092\u652f\u6255\u3063\u3066\u3044\u308b\u4e8b\u696d\u6240\u3067\u3001\u3059\u3079\u3066\u306e\u7a0e\u984d\u306e\u7279\u5225\u5fb4\u53ce\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

4-6.\u7279\u5225\u5fb4\u53ce\u3092\u7d0d\u4ed8\u3057\u306a\u3044\u3001\u307e\u305f\u306f\u6ede\u7d0d\u3059\u308b\u3068\u3069\u3046\u306a\u308b\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

\u7d0d\u4ed8\u3092\u6020\u308b\u3053\u3068\u306f\u300c\u8131\u7a0e\u306b\u95a2\u3059\u308b\u7f6a\u300d\u3068\u8a8d\u3081\u3089\u308c\u308b\u884c\u70ba\u3067\u3059\u3002<\/span><\/p>\n

\u5404\u5730\u533a\u306b\u3088\u3063\u3066\u5bfe\u5fdc\u306f\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4f8b\u3048\u3070\u6771\u4eac\u90fd\u3067\u306f\u7279\u5225\u5fb4\u53ce\u7fa9\u52d9\u8005\u306b\u5bfe\u3057\u3066\u3001\u539f\u5247\u3068\u3057\u3066\u7d0d\u671f\u9650\u5f8c20\u65e5\u4ee5\u5185\u306b\u7763\u4fc3\u72b6<\/strong>\u304c\u767a\u9001\u3055\u308c\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u7763\u4fc3\u72b6\u304c\u5c4a\u3044\u3066\u3082\u7d0d\u5165\u3055\u308c\u306a\u3044\u5834\u5408\u306f\uff64\u4e8b\u696d\u4e3b\u306b\u5bfe\u3057\u3066\u6ede\u7d0d\u51e6\u5206<\/strong>\u3092\u884c\u3046\u3053\u3068\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u4e8b\u696d\u6240\u304c\u7279\u5225\u5fb4\u53ce\u5206\u3092\u6ede\u7d0d\u3059\u308b\u3068\u3001\u5f93\u696d\u54e1\u306f\u7d66\u4e0e\u7b49\u304b\u3089\u4f4f\u6c11\u7a0e\u304c\u5929\u5f15\u304d\u3055\u308c\u3066\u3044\u308b\u306b\u3082\u304b\u304b\u308f\u3089\u305a\u3001\u6ede\u7d0d\u306e\u6271\u3044\u3068\u306a\u308a\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5f93\u696d\u54e1\u306f\u7d0d\u7a0e\u8a3c\u660e\u66f8\u306a\u3069\u3092\u53d6\u5f97\u3067\u304d\u306a\u304f\u306a\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

4-7.eLTAX\u3092\u7528\u3044\u305f\u7d0d\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

eLTAX\u3092\u5229\u7528\u3057\u305f\u7d0d\u4ed8\u306f\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u5f93\u3044\u307e\u3059\u3002<\/span><\/p>\n

\n

\u2460eLTAX\u306e\u30b5\u30a4\u30c8\u306b\u30a2\u30af\u30bb\u30b9\u3057\u3001\u30ed\u30b0\u30a4\u30f3
\n\u2461\u6307\u5b9a\u3055\u308c\u305f\u69d8\u5f0f\u306b\u57fa\u3065\u304d\u7d0d\u7a0e\u60c5\u5831\u3092\u767a\u884c\u3059\u308b
\n\u2462\u7d0d\u4ed8\u65b9\u6cd5\u3092\u9078\u629e\u3059\u308b
\n\u2463\u96fb\u5b50\u7d0d\u4ed8\u306b\u3088\u308a\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3059\u308b<\/p>\n<\/div>\n

\u8a73\u7d30\u306f\u4ee5\u4e0b\u306eURL\u304b\u3089\u3001\u300ceLTAX \u7d0d\u4ed8\u624b\u7d9a\u304d\u306e\u624b\u9806\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

eltax \u7d0d\u4ed8\u624b\u7d9a\u304d\u306e\u624b\u9806<\/span><\/a><\/p>\n

4-8.\u30da\u30a4\u30b8\u30fc\u30b5\u30fc\u30d3\u30b9\u3092\u7528\u3044\u305f\u7d0d\u4ed8\u306f\u3069\u306e\u3088\u3046\u306b\u884c\u3046\u306e\u3067\u3059\u304b\uff1f<\/h3>\n

\u30da\u30a4\u30b8\u30fc\u3092\u4ecb\u3057\u305f\u7d0d\u4ed8\u306e\u624b\u9806\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\n

\u2460\u53ce\u7d0d\u6a5f\u95a2\u756a\u53f7\u3092\u78ba\u8a8d\u3059\u308b
\n\u2461\u30da\u30a4\u30b8\u30fc\u5bfe\u5fdc\u306e\u91d1\u878d\u6a5f\u95a2\u3092\u5229\u7528\u3057\u3001ATM\u307e\u305f\u306f\u30a4\u30f3\u30bf\u30fc\u30cd\u30c3\u30c8\u30d0\u30f3\u30ad\u30f3\u30b0\u3092\u9078\u629e\u3059\u308b
\n\u2462\u7d0d\u4ed8\u624b\u7d9a\u304d\u3092\u884c\u3046<\/p>\n<\/div>\n

\u8a73\u7d30\u306f\u4ee5\u4e0b\u306eURL\u304b\u3089\u3001\u300c\u30da\u30a4\u30b8\u30fc\uff08Pay-easy\uff09\u3092\u4ecb\u3057\u305f\u7d0d\u4ed8\u306e\u624b\u9806\u300d\u3092\u3054\u78ba\u8a8d\u304f\u3060\u3055\u3044\u3002<\/p>\n

\u30da\u30a4\u30b8\u30fc\uff08Pay-easy\uff09\u3092\u4ecb\u3057\u305f\u7d0d\u4ed8\u306e\u624b\u9806<\/span><\/a><\/p>\n

5.\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u308b\u65b9\u6cd5<\/h2>\n

\u666e\u901a\u5fb4\u53ce\u304b\u3089\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u65b9\u6cd5<\/strong><\/span>\u306f\u3001\u57fa\u672c\u7684\u306b\u4ee5\u4e0b\u3067\u3054\u7d39\u4ecb\u3059\u308b\u624b\u9806\u306b\u5f93\u3063\u3066\u884c\u3044\u307e\u3059\u3002
\n\u500b\u4eba\u4e8b\u696d\u4e3b\u306e\u65b9\u3084\u3001\u4e00\u5ea6\u9000\u8077\u3057\u305f\u305f\u3081\u306b\u73fe\u5728\u306f\u666e\u901a\u5fb4\u53ce\u3067\u7d0d\u3081\u3066\u3044\u308b\u3068\u3044\u3046\u65b9\u304c\u7d66\u4e0e\u6240\u5f97\u8005\u306b\u5909\u66f4\u3068\u306a\u308b\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u624b\u9806\u306b\u3088\u3063\u3066\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

5-1.\u4e8b\u696d\u6240(\u4f1a\u793e)\u304c\u5e02\u533a\u753a\u6751\u306b\u7279\u5225\u5fb4\u53ce\u5207\u66ff\u306e\u7533\u8acb\u3092\u884c\u3046<\/h3>\n

\u6700\u521d\u306b\u3001\u4f4f\u6c11\u7a0e\u3092\u7ba1\u7406\u3057\u3066\u3044\u308b\u5e02\u533a\u753a\u6751\u306b\u5bfe\u3057\u3066\u3001\u4e8b\u696d\u6240(\u4f1a\u793e)\u304c\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u3092\u7533\u8acb\u3057\u307e\u3059\u3002<\/p>\n

\u591a\u304f\u306e\u5e02\u533a\u753a\u6751\u3067\u306f\u7279\u5225\u5fb4\u53ce\u5207\u66ff\u5c4a\u51fa\uff08\u4f9d\u983c\uff09\u66f8\u3084\u3001\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u66ff\u7533\u8acb\u66f8\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u3067\u3059\u3002\u4f5c\u6210\u306b\u306f\u300c\u4f4f\u6c11\u7a0e\u984d\u306e\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u306e\u63d0\u51fa\u304c\u5fc5\u8981\u306a\u306e\u3067\u3001\u4f1a\u793e\u306b\u63d0\u51fa\u3057\u3066\u304a\u304d\u307e\u3057\u3087\u3046\u3002
\n\u305f\u3060\u3057\u3001\u7533\u8acb\u6642\u70b9\u3067\u65e2\u306b\u666e\u901a\u5fb4\u53ce\u306e\u7d0d\u671f\u9650\u304c\u904e\u304e\u3066\u3044\u308b\u5206\u306b\u95a2\u3057\u3066\u306f\u3001\u7279\u5225\u5fb4\u53ce\u306b\u5207\u308a\u66ff\u3048\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u305b\u3093\u3002<\/p>\n

\u5fc5\u8981\u306a\u66f8\u985e\u3084\u624b\u7d9a\u304d\u65b9\u6cd5\u306f\u3001\u5404\u5e02\u533a\u753a\u6751\u306e\u7a93\u53e3\u3084WEB\u30b5\u30a4\u30c8\u3067\u78ba\u8a8d\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

5-2.\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u63d0\u51fa\u3059\u308b<\/h3>\n

\u5207\u308a\u66ff\u3048\u7533\u8acb\u304c\u53d7\u7406\u3055\u308c\u305f\u3089\u3001\u4e8b\u696d\u6240\u306f\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8\u3092\u5e02\u533a\u753a\u6751\u306b\u63d0\u51fa\u3057\u307e\u3059\u3002\u3053\u308c\u306f\u6bce\u5e741\u670831\u65e5\u307e\u3067\u306b\u884c\u308f\u308c\u308b\u624b\u7d9a\u304d\u3067\u3042\u308a\u3001\u3053\u308c\u3092\u3082\u3068\u306b\u3057\u3066\u5e02\u533a\u753a\u6751\u306f\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u3092\u6c7a\u5b9a\u3057\u307e\u3059\u3002<\/p>\n

5-3.\u5e02\u533a\u753a\u6751\u304b\u3089\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u304c\u5c4a\u304f<\/h3>\n

\u7533\u8acb\u304c\u5b8c\u4e86\u3057\u305f\u5f8c\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u300c\u7279\u5225\u5fb4\u53ce\u7a0e\u984d\u6c7a\u5b9a\u901a\u77e5\u66f8\u300d\u304c\u4e8b\u696d\u6240\u306b\u9001\u3089\u308c\u3066\u304d\u307e\u3059\u3002\u3053\u308c\u306b\u306f\u3001\u5404\u5f93\u696d\u54e1\u306e\u4f4f\u6c11\u7a0e\u984d\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/p>\n

5-4.\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3059\u308b<\/h3>\n

\u901a\u77e5\u3092\u3082\u3068\u306b\u3001\u4e8b\u696d\u6240\u306f6\u6708\u304b\u3089\u7fcc\u5e745\u6708\u307e\u3067\u306e12\u30f6\u6708\u9593\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u4f4f\u6c11\u7a0e\u3092\u5929\u5f15\u304d\u3057\u307e\u3059\u3002\u3053\u306e\u5929\u5f15\u304d\u3055\u308c\u305f\u4f4f\u6c11\u7a0e\u306f\u3001\u4e8b\u696d\u6240\u304c\u5e02\u533a\u753a\u6751\u306b\u6bce\u6708\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/p>\n

5-5.\u7d0d\u4ed8\u306e\u624b\u7d9a\u304d\u3092\u884c\u3046<\/h3>\n

\u7d66\u4e0e\u304b\u3089\u5dee\u3057\u5f15\u3044\u305f\u4f4f\u6c11\u7a0e\u306f\u3001\u7fcc\u670810\u65e5\u307e\u3067\u306b\u5e02\u533a\u753a\u6751\u306b\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u96fb\u5b50\u7d0d\u4ed8\u304c\u53ef\u80fd\u306a\u5e02\u533a\u753a\u6751\u3082\u5897\u3048\u3066\u304a\u308a\u3001eLTAX\u3084\u30da\u30a4\u30b8\u30fc\u306a\u3069\u3092\u5229\u7528\u3057\u3066\u52b9\u7387\u7684\u306b\u7d0d\u4ed8\u3059\u308b\u3053\u3068\u304c\u3067\u304d\u307e\u3059\u3002<\/p>\n

5-6.\u6ce8\u610f\u70b9<\/h3>\n

\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u306f\u3001\u57fa\u672c\u7684\u306b\u306f\u5e74\u5ea6\u5358\u4f4d<\/strong>\u3067\u884c\u308f\u308c\u307e\u3059\u3002\u305d\u306e\u305f\u3081\u3001\u5e74\u5ea6\u9014\u4e2d\u306b\u5207\u308a\u66ff\u3048\u308b\u5834\u5408\u306f\u3001\u6b21\u5e74\u5ea6\u306e\u7533\u544a\u306b\u5408\u308f\u305b\u3066\u624b\u7d9a\u304d\u304c\u884c\u308f\u308c\u308b\u3053\u3068\u304c\u591a\u3044\u3067\u3059\u3002
\n\u307e\u305f\u3001\u5207\u308a\u66ff\u3048\u306b\u306f\u4e8b\u696d\u6240(\u4f1a\u793e)\u306e\u5354\u529b\u304c\u5fc5\u8981<\/strong>\u3067\u3042\u308b\u305f\u3081\u3001\u307e\u305a\u306f\u63d0\u51fa\u7269\u3084\u7d0d\u4ed8\u65b9\u6cd5\u306b\u3064\u3044\u3066\u4e8b\u696d\u6240\u3078\u78ba\u8a8d\u3092\u884c\u3044\u307e\u3057\u3087\u3046\u3002<\/p>\n

\u7279\u5225\u5fb4\u53ce\u3078\u306e\u5207\u308a\u66ff\u3048\u306f\u3001\u5e02\u533a\u753a\u6751\u3054\u3068\u306b\u624b\u7d9a\u304d\u304c\u7570\u306a\u308b<\/strong>\u5834\u5408\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u5177\u4f53\u7684\u306a\u624b\u7d9a\u304d\u306b\u3064\u3044\u3066\u306f\u8a72\u5f53\u3059\u308b\u5e02\u533a\u753a\u6751\u306b\u554f\u3044\u5408\u308f\u305b\u3066\u78ba\u8a8d\u3059\u308b\u3053\u3068\u3092\u304a\u3059\u3059\u3081\u3057\u307e\u3059\u3002<\/p>\n

6.\u4f4f\u6c11\u7a0e\u306e\u7279\u5225\u5fb4\u53ce\u306b\u304a\u56f0\u308a\u306e\u65b9\u306f\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u306e\u7a0e\u52d9\u9867\u554f\u30b5\u30fc\u30d3\u30b9\u306e\u3054\u6d3b\u7528\u3092<\/h2>\n

\u7279\u5225\u5fb4\u53ce\u306e\u624b\u7d9a\u304d\u3084\u7d0d\u4ed8\u306b\u95a2\u3057\u3066\u304a\u56f0\u308a\u306e\u65b9\u306f\u3001\u5c02\u9580\u5bb6\u306b\u76f8\u8ac7\u3059\u308b\u306e\u304c\u8ce2\u660e\u3067\u3059\u3002\u81ea\u8eab\u3067\u306f\u89e3\u6c7a\u3067\u304d\u306a\u3044\u60a9\u307f\u3067\u3082\u3001\u89e3\u6c7a\u307e\u3067\u89aa\u8eab\u306b\u306a\u3063\u3066<\/span>\u30b5\u30dd\u30fc\u30c8\u3057\u3066\u304f\u308c\u307e\u3059\u3002<\/p>\n

\u305c\u3072\u8fbb\u30fb\u672c\u90f7 \u7a0e\u7406\u58eb\u6cd5\u4eba\u3068\u306e\u9867\u554f\u5951\u7d04\u3092\u3054\u691c\u8a0e\u304f\u3060\u3055\u3044\u3002\u3054\u76f8\u8ac7\u3092\u304a\u5f85\u3061\u3057\u3066\u304a\u308a\u307e\u3059\u3002<\/p>\n

7.\u307e\u3068\u3081<\/h2>\n

\u4f4f\u6c11\u7a0e\u306e\u7d0d\u4ed8\u65b9\u6cd5\u306b\u306f\u3001\u4e8b\u696d\u6240(\u4f1a\u793e)\u304c\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u304b\u3089\u5929\u5f15\u304d\u3057\u3066\u7d0d\u4ed8\u3059\u308b\u7279\u5225\u5fb4\u53ce<\/strong>\u3068\u3001\u7d0d\u7a0e\u8005\u81ea\u8eab\u304c\u81ea\u3089\u7d0d\u4ed8\u3059\u308b\u666e\u901a\u5fb4\u53ce\u304c\u3042\u308a\u307e\u3059\u3002
\n<\/span>\u7279\u5225\u5fb4\u53ce<\/strong>\u306b\u306f\u3001\u5f93\u696d\u54e1\u306e\u7d0d\u7a0e\u306e\u624b\u9593\u304c\u6e1b\u308b\u306a\u3069\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304c\u3001\u4e8b\u696d\u6240\u306b\u3068\u3063\u3066\u306f\u624b\u7d9a\u304d\u306e\u8ca0\u62c5\u304c\u5897\u3048\u308b\u30c7\u30e1\u30ea\u30c3\u30c8\u3082\u3042\u308a\u307e\u3059\u3002<\/p>\n

\u7279\u5225\u5fb4\u53ce\u3078\u5207\u308a\u66ff\u3048\u305f\u3044\u5834\u5408\u306f\u3001\u5e02\u533a\u753a\u6751\u3078\u306e\u7533\u8acb\u3092\u884c\u3044\u3001\u5f93\u696d\u54e1\u306e\u7d66\u4e0e\u652f\u6255\u5831\u544a\u66f8<\/strong>\u3092\u63d0\u51fa\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span>\u5207\u308a\u66ff\u3048\u5f8c\u306f\u3001\u5e02\u533a\u753a\u6751\u304b\u3089\u306e\u901a\u77e5\u306b\u3082\u3068\u3065\u3044\u3066\u3001\u7d66\u4e0e\u304b\u3089\u6bce\u6708\u5929\u5f15\u304d\u3055\u308c\u308b\u4f4f\u6c11\u7a0e\u3092\u7d0d\u4ed8\u3057\u307e\u3059\u3002\u7d0d\u4ed8\u306b\u306feLTAX\u3084\u30da\u30a4\u30b8\u30fc\u306a\u3069\u306e\u3001\u4fbf\u5229\u306a\u96fb\u5b50\u30b5\u30fc\u30d3\u30b9<\/strong>\u3082\u5229\u7528\u53ef\u80fd\u3067\u3059\u3002<\/p>\n

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